https://www.taxtmi.com/caselaws?id=754446 ITAT Cuttack condoned 97-day delay in filing appeal against cancellation of registration u/s 12AA, as delay occurred while pursuing writ petition before HC. Tribunal quashed CIT(E)'s order cancelling registration on merits, finding all issues raised in show cause notice had already been decided by appellate authorities and reached finality. CIT(E) impermissibly attempted to unsettle previously decided matters. Order also lacked mandatory Document Identification Number, though this finding suspended pending SC decision in Brandix case. Assessee's appeal allowed. en-us Mon, 22 Apr 2024 00:00:00 +0530 Mon, 24 Jun 2024 21:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754446 ITAT Cuttack condoned 97-day delay in filing appeal against cancellation of registration u/s 12AA, as delay occurred while pursuing writ petition before HC. Tribunal quashed CIT(E)'s order cancelling registration on merits, finding all issues raised in show cause notice had already been decided by appellate authorities and reached finality. CIT(E) impermissibly attempted to unsettle previously decided matters. Order also lacked mandatory Document Identification Number, though this finding suspended pending SC decision in Brandix case. Assessee's appeal allowed. Case-Laws Income Tax Mon, 22 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754446